Spread cheese evenly over one side of each tortilla. Place deli meat over cheese leaving 1/2 inch border around edges. Place spinach leaves over beef. Arrange peppers down center, over spinach. Roll up tightly and wrap in plastic wrap. Refrigerate at least 30 minutes to overnight before serving. To serve, cut each roll crosswise into 8 slices. Arrange cut side up on serving platter. Makes 32 appetizers.

Tips : Red peppers must be rinsed and dried to prevent soggy tortillas. Be sure to wrap tightly to prevent tortilla from drying out. Slice as close to serving time as possible.